Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
The High Court dismissed a review petition regarding a fraudulent Input Tax Credit (I.T.C.) claim for inward supplies. The petitioner had obtained I.T.C. based on invoices from non-existent firms. Special Investigation Branch found the firms to be bogus with no actual supply of goods. Appellate authority's decision was upheld as it considered the evidence on record. The review petition was rejected as new evidence presented could have been submitted earlier and did not refute the findings. The court found no reason to review the earlier order and dismissed the petition. The case involved Order XLVII, Rule 1 (1) of the Civil Procedure Code (C.P.C.).
The High Court dismissed a review petition regarding a fraudulent Input Tax Credit (I.T.C.) claim for inward supplies. The petitioner had obtained I.T.C. based on invoices from non-existent firms. Special Investigation Branch found the firms to be bogus with no actual supply of goods. Appellate authority's decision was upheld as it considered the evidence on record. The review petition was rejected as new evidence presented could have been submitted earlier and did not refute the findings. The court found no reason to review the earlier order and dismissed the petition. The case involved Order XLVII, Rule 1 (1) of the Civil Procedure Code (C.P.C.).
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